The fair market value is the fair market.
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Presumably the present value of cost recovery deductions net of future recapture is embedded in the fair market value of buildings.
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Like a deemed sale, it is computed at fair market value the day before you leave.
What is the fair market value of a house, severed from the land, and donated on the condition that it soon be burned down?
Although the number of Units gifted is fixed on the date of the gift, that number is based on the fair market value of the gifted Units, which cannot be known on the date of the gift but must be determined after such date based on all relevant information as of that date.
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Fund managers figure AsiaOne is selling for 65% or so above fair market value because it is backed by the huge, cash-rich, newspaper monopoly, the SPH Group.
Accordingly, I conclude that the subsequent information regarding the Madoff Ponzi scheme is relevant to the determination of the fair market value of the IRA. The unearthing of the Ponzi scheme exposed that the statements are fictitious.
Is the partnership really expected to produce a fair market value balance sheet so the partner can adjust his gain for investment tax purposes?
He presumably would have done so by relying on a special IRS "safe harbor" rule relating to the taxation of a service partner's receipt of such interests, but that rule emphatically does not apply to an interest when sold to a retirement plan, which is supposed to be measured by its true fair market value.
That is because you get an income tax deduction for the fair market value of property you give to charity and you are subject to gift tax on the fair market value of property that you give to a relative.
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Fair market value of the IRA is determined by what a hypothetical willing buyer would have paid a willing seller.
Mubarak is accused of selling natural gas to neighboring Israel for prices below fair market value.
The Blackstone public offering clearly demonstrated that fair market value for a profits interest is option value.
The most immediate is the mark-to-market, or so-called fair-value accounting, rules that regulators have been enforcing since the early 1990s.
We currently build discounting models to create a fair market value for them, but there is no standard.
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Fair market value of a profits interest in an investment fund is option value, which can be readily calculated, not zero.
Two, if "fair value" is the price to be received in an "orderly market, " then what happens when the market is panicked and disordered?
They reminded me that their own, mega-expensive, houses were bought at the full market price, and that any development which reduces the value of their property is simply not fair.
The primary difference is the presentation of all System Open Market Account (SOMA) securities holdings at amortized cost rather than the fair value presentation required by GAAP.
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